how does the securities act of 1933, which imposes civil liability on auditors for misrepresentations or ommisions of materials facts in a registation statement, expand auditors liabiltiy to purchusers of securitities beyond that of common law A) purchasers only have to prove loss cuased by reliance on audited financial statements B) privity with purchasers is not a necessary element of proof C) purchasers have to prove either fraud or gross negligence as a basis for recovery D) auditors are held to a standard of care desribed as "professional skeptisim